Treasurer v. Martin
Ohio Supreme Court
Error to the Circuit Court of Brown county. On the 26th day of April, 1882, the plaintiff in error filed a petition in the Court of Common Pleas of Brown county, to enforce the collection of an assessment of $328.12, with interest from December 20, 1881, made by the county commissioners for the construction of the Ripley and Arnheim free turnpike road, upon 220 acres of land of the defendant.
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Error to the Circuit Court of Brown county. On the 26th day of April, 1882, the plaintiff in error filed a petition in the Court of Common Pleas of Brown county, to enforce the collection of an assessment of $328.12, with interest from December 20, 1881, made by the county commissioners for the construction of the Ripley and Arnheim free turnpike road, upon 220 acres of land of the defendant. By supplemental petition like relief was sought as to another assessment of $221.61, which had then become due. The road improvement was built under the act of April 5, 1866, known as the Two-Mile Free…
1Opinion of the CourtSpear, J.
1. The first question is as to the sufficiency of the plea of the statute of limitations.
The original assessments were made by virtue of the act referred to as the two mile free turnpike road law, October, 1870, and ordered placed upon the special duplicate, payable in ten equal semi-annual installments, the first, $55.00 in amount, coming due December, 1870.. There then existed a provision of statute, (section 38 of the general tax law of 1859), which, in case of delinquent taxes on personalty, required the clerk of the court of common pleas, on application of the treasurer, to serve a…
2Cases cited7 opinions
- Hanger v. AbbottSupreme Court of the United States · 1868
- United States v. WileySupreme Court of the United States · 1871
- Montgomery v. HernandezSupreme Court of the United States · 1827
- Wilkinson v. FlowersMississippi Supreme Court · 1859
- Sugg v. ThrasherMississippi Supreme Court · 1855
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